Report 17 References [G–N] - McGuinness Institute

Citations in Report 17	Full reference
(GHG Protocol, 2004)	The Greenhouse Gas Protocol (GHG Protocol). (2004). A Corporate Accounting and Reporting Standard. Geneva: World Business Council for Sustainable Development & World Resources Institute. Retrieved 3 August 2018 from http://ghgprotocol.org/sites/default/files/standards/ghg-protocol-revised.pdf.
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(Gibson, 2017)	Goodall, L. (2019, 23 February). ‘Climate change scientists look to Māori and other indigenous people for answers’. Stuff. Retrieved 7 July 2020 from https://www.stuff.co.nz/environment/climate-news/110587713/climate-change-scientists-look-to-maori-and-other-indigenous-people-for-answers.
(Goodall, 2019)	Gibson, A. (2017, 23 June). ‘$362.9m pre-tax profit, zero tax paid: Ryman Healthcare annual report out’. NZ Herald. Retrieved 16 May 2018 from https://www.nzherald.co.nz/business/news/article.cfm?c_id=3&objectid=11880947.
(Grant, 2010)	Grant, D. (2010). Stock market. In Te Ara – The Encyclopedia of New Zealand. Retrieved 21 August 2016 from https://teara.govt.nz/en/stock-market/print.
(Greive, 2019)	Greive, D. (2019, 19 February). ‘NZ’s Facebook tax suggests the day of digital reckoning draws near’. The Spinoff. Retrieved 3 March 2020 from https://thespinoff.co.nz/business/19-02-2019/the-day-of-digital-reckoning-is-drawing-near.
(Grewal, Serafeim & Yoon, 2016)	Grewal, J., Serafeim, G. & Yoon, A. (2016). ‘Shareholder Activism on Sustainability Issues’ [Abstract]. Harvard Business School Working Paper, 17-003. Retrieved 28 May 2018 from https://www.hbs.edu/faculty/Pages/item.aspx?num=51379.
(GRI, n.d.[a])	Global Reporting Initiative (GRI). (n.d.[a]). About GRI. Retrieved 15 August 2018 from https://www.globalreporting.org/Information/about-gri/Pages/default.aspx.
(GRI, n.d.[b])	Global Reporting Initiative (GRI). (n.d.[b]). GRI’s History. Retrieved 15 August 2018 from https://www. globalreporting.org/information/about-gri/gri-history/Pages/GRI's%20history.aspx.
(GRI, n.d.[c])	Global Reporting Initiative (GRI). (n.d.[c]). GRI Standards. Retrieved 15 August 2018 from https://www.globalreporting.org/standards.
(GRI, n.d.[d])	Global Reporting Initiative (GRI). (n.d.[d]). GRI Standards Download Center. Retrieved 28 January 2019 from https://www.globalreporting.org/standards/gri-standards-download-center.
(Henderson & Edgecliffe-Johnson, 2019)	Henderson, R. & Edgecliffe-Johnson, A. (2019, 23 March). ‘Trump proposal to axe quarterly reporting gets tepid reception’. Financial Times. Retrieved 18 September 2019 from https://www.ft.com/content/10144538-4cc2-11e9-bbc9-6917dce3dc62.
(Hickey, 2011)	Hickey, B. (2011, 23 February). ‘Nuplex to pay $NZ 3 mln to settle civil proceedings with Securities Commission over non-disclosure of loan covenant breaches.’ Interest.co.nz. Retrieved 15 June 2020 from https://www.interest.co.nz/news/52376/nuplex-pay-nz3-mln-settle-civil-proceedings-securities-commission-over-non-disclosure.
(Hide, 2009)	Hide, R. (2009, 29 October). Minister welcomes Regulatory Responsibility Taskforce report [Media release]. Retrieved 24 August 2018 from https://www.beehive.govt.nz/release/minister-welcomes-regulatory-responsibility-taskforce-report.
(Ho, 2018)	Ho, V. (2018, January). ‘Nonfinancial Risk Disclosure and the Costs of Private Ordering’. The CLS Blue Sky Blog. Retrieved 23 May 2018 from http://clsbluesky.law.columbia.edu/2018/01/22/nonfinancial-risk-disclosure-and-the-costs-of-private-ordering.
(Hoogervorst, 2017)	Hoogervorst, H. (2017). IASB Chair’s speech: The times, they are a-changin’ [Speech transcript]. Retrieved 28 January 2020 from IFRS Foundation: https://www.ifrs.org/news-and-events/2017/09/iasb-chairmans-speech-the-times-the-are-achangin.
(Hoogervorst, 2019)	Hoogervorst, H. (2019). Speech: IASB Chair on what sustainability reporting can and cannot achieve [Speech transcript]. Retrieved 22 April 2019 from IFRS Foundation: https://www.ifrs.org/news-and-events/2019/04/speech-iasb-chair-on-sustainability-reporting.
(Horan, Hosking, Moe, Rowland & Wilkie, 2019)	Horan, J., Hosking, A., Moe, S., Rowland, J. & Wilkie, P. (2019). Structuring for Impact: Evolving Legal Structures for Business in New Zealand. NL: New Zealand Law Foundation (NZLF). Retrieved 3 March 2020 from https://static1.squarespace.com/static/5b02f1bd85ede13734718842/t/5cb65895c83025eec4c96189/1555454166118/SELS_Report_2019_online_updated.pdf.
(Hutchens, 2018)	Hutchens, G. (2018, 19 April). ‘Banking royal commission: all you need to know – so far’. The Guardian. Retrieved 8 August 2018 from https://www.theguardian.com/australia-news/2018/ apr/20/banking-royal-commission-all-you-need-to-know-so-far.
(IAASB, 2018)	International Auditing and Assurance Standards Board (IAASB). (2018). IAASB Project Proposal – Emerging forms of external reporting. Retrieved 24 April 2020 from https://www.iaasb.org/publications/iaasb-project-proposal-emerging-forms-external-reporting.
(IAASB, 2019a)	International Auditing and Assurance Standards Board (IAASB). (2019a). Professional skepticism lies at the heart of a quality audit. NL: Author. Retrieved 3 March 2020 from https://www.ifac.org/system/files/publications/files/Draft-PS-Communique.pdf.
(IAASB, 2019b)	International Auditing and Assurance Standards Board (IAASB). (2019b). Extended External Reporting (EER) Assurance: IAASB Consultation Paper (February 2019). NL: Author. Retrieved 25 September 2019 from https://www.ifac.org/system/files/publications/files/EER-Consultation-Paper.pdf.
(IAASB, 2019c)	International Auditing and Assurance Standards Board (IAASB). (2019c). Consultation Paper, Extended External Reporting Assurance. Retrieved 2 June 2020 from https://www.iaasb.org/publications/consultation-paper-extended-external-reporting-assurance.
(IAASB, 2020)	International Auditing and Assurance Standards Board (IAASB). (2020). Public Consultation on Proposed Guidance: Extended External Reporting (EER) Assurance (March 2020). Retrieved 28 May 2020 from https://www.iaasb.org/publications/public-consultation-proposed-guidance-extended-external-reporting-eer-assurance-march-2020.
(IASB, 2017)	International Accounting Standards Board (IASB). (2017). Making Materiality Judgements: Practice Statement 2. London: Author. Retrieved 19 June 2019 from XRB: https://www.xrb.govt.nz/dmsdocument/3373.
(IASB, 2019a)	International Accounting Standards Board (IASB). (2019a). Exposure Draft and comment letters – General Presentation and Disclosures (Primary Financial Statements). Retrieved 9 March 2020 from IFRS Foundation: https://www.ifrs.org/projects/work-plan/primary-financial-statements/comment-letters-projects/ed-primary-financial-statements/#consultation.
(IASB, 2019b)	International Accounting Standards Board (IASB). (2019b). Exposure Draft—General Presentation and Disclosures. NL: IFRS Foundation. Retrieved 9 March 2020 from https://cdn.ifrs.org/-/media/project/primary-financial-statements/exposure-draft/ed-general-presentation-disclosures.pdf.
(IAS Plus, 2019a)	IAS Plus. (2019a). Accountancy Europe releases paper on interconnected standard-setting for corporate reporting. Retrieved 3 March 2020 from https://www.iasplus.com/en/news/2019/12/acceu-cogito.
(IAS Plus, 2019b)	IAS Plus. (2019b). Management Commentary: Overview of the staff’s approach to revision (Agenda Paper 15). Retrieved 5 July 2019 from https://www.iasplus.com/en/meeting-notes/iasb/2019/may/management-commentary.
(IAS Plus, 2019c)	IAS Plus. (2019c). FRC publishes revised ethical and auditing standards. Retrieved 10 March 2020 from https://www.iasplus.com/en-gb/news/2019/12/frc-issues-a-major-revision-to-its-ethical-standard-and-revised-auditing-standards.
(IAS Plus, 2019d)	IAS Plus (2019d). Sir Donald Brydon issues his report on the quality and effectiveness of audit. Retrieved 10 March 2020 from https://www.iasplus.com/en-gb/news/2019/12/brydon-review-quality-and-effectivenes-of-audit.
(ICLG, 2019)	International Comparative Legal Guides (ICLG). (2019). United Kingdom: Corporate Governance 2019. Retrieved 26 September 2019 from https://iclg.com/practice-areas/corporate-governance-laws-and-regulations/united-kingdom.
(IFRS, 2010)	IFRS Foundation (IFRS). (2010). IFRS Practice Statement Management Commentary. London: Author. Retrieved 13 August 2019 from https://www.xrb.govt.nz/dmsdocument/1845.
(IFRS, 2016)	IFRS Foundation (IFRS). (2016). IFRS Application Around The World, Jurisdictional Profile: New Zealand. NL: Author. Retrieved 21 August 2017 from https://www.ifrs.org/-/media/feature/around-the-world/jurisdiction-profiles/new-zealand-ifrs-profile.pdf.
(IFRS, 2018a)	IFRS Foundation (IFRS). (2018a). Who uses IFRS Standards?: Analysis of the IFRS jurisdiction profiles. Retrieved 5 March 2020 from https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/#analysis.
(IFRS, 2018b)	IFRS Foundation (IFRS). (2018b). Disclosure Initiative – Principles of Disclosure. Retrieved 9 August 2018 from https://www.ifrs.org/projects/work-plan/principles-of-disclosure.IFRS Foundation (IFRS). (2018c).
(IFRS, 2018c)	IFRS Foundation (IFRS). (2018c). IASB clarifies its definition of ‘material’. Retrieved 17 December 2019 from https://www.ifrs.org/news-and-events/2018/10/iasb-clarifies-its-definition-of-material.
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(IIRC, 2011)	International Integrated Reporting Council (IIRC). (2011). IIRC enters ambitious new phase of activity. Retrieved 13 September 2019 from https://integratedreporting.org/news/iirc-enters-ambitious-new-phase-of-activity.
(IIRC, 2013)	International Integrated Reporting Council (IIRC). (2013). The International Framework. NL: Author. Retrieved on 30 July 2018 from http://integratedreporting.org/wp-content/uploads/2015/03/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-2-1.pdf.
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(IoD, 2018)	Institute of Directors (IoD). (2018). Submission on publishing directors’ residential addresses on the Companies Register. NL: Author. Retrieved 16 June 2020 from https://www.iod.org.nz/resources-and-insights/ policy-and-advocacy/the-future-of-publishing-directors-residential-addresses-on-the-companies-register/#.
(IoD & ASB, 2019)	Institute of Directors (IoD) & ASB. (2019). Director Sentiment Survey 2019. NL: Author. Retrieved 16 June 2020 from https://www.iod.org.nz/resources-and-insights/research-and-analysis/director-sentiment-survey-report-2019/#.
(IoD & MinterEllisonRuddWatts, 2019)	Institute of Directors (IoD) & MinterEllisonRuddWatts. (2019). Always on Duty: The Future Board. NL: Author. Retrieved 25 September 2019 from https://www.iod.org.nz/assets/Resources-insights/IoD-publications/Institute-of-Directors-Always-on-duty-the-future-board-September-2019-v2.pdf.
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(IOSCO, 2018)	International Organization of Securities Commissions (IOSCO). (2018). About IOSCO. Retrieved 24 August 2018 from http://www.iosco.org/about/?subsection=about_iosco.
(IRD, 2014)	Inland Revenue (IRD). (2014). Non-profit glossary. Retrieved 9 August 2018 from https://www.ird.govt.nz/non-profit/np-glossary/np-glossary.html.
(IRD, 2017)	Inland Revenue (IRD). (2017). Foreign trust disclosure rules. NL: Author. Retrieved 1 June 2018 from http://taxpolicy.ird.govt.nz/publications/2017-sr-foreign-trusts/special-report.
(IRD, 2018)	Inland Revenue (IRD). (2018). BEPS Bill passes third reading [Media release]. Retrieved 16 December 2019 from http://taxpolicy.ird.govt.nz/news/2018-06-27-beps-bill-passes-third-reading.
(Irvine, 2018)	Irvine, J. (2018, 19 September). ‘EasyJet among four companies referred to FRC’. Economia. Retrieved 25 September 2019 from https://economia.icaew.com/news/september-2018/easyjet-among-four-companies-referred-to-frc.
(Irwin, 2018)	Irwin, B. (2018, 6 August). ‘NZ’s large-scale construction industry needs ‘a reset’ – Shane Jones’’. Newshub. Retrieved 22 August 2018 from https://www.newshub.co.nz/home/new-zealand/2018/08/nz-s-large-scale-construction-industry-needs-a-reset-shane-jones.html.
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(Jarboe, 2015)	Jarboe, K. P. (2015). Intangible Assets as a Framework for Sustainable Value Creation. Washington, DC: Athena Alliance. Retrieved 31 July 2018 from https://intangibleeconomy.files.wordpress.com/2016/02/intangible-assets-as-value-creation-framework-july-2015.pdf.
(Jewers, 2019)	Jewers, C. (2019). ‘Brydon review calls for “urgent reform”’. Accountancy Age: Retrieved 10 March 2020 from https://www.accountancyage.com/2019/12/18/brydon-review-calls-for-urgent-reform.
(Kitroeff & Gelles, 2019)	Kitroeff, N. & Gelles, D. (2019, 13 October). ‘Boeing’s Board Acted After Months of Mounting Pressure’. The New York Times. Retrieved 21 October 2019 from https://www.nytimes.com/2019/10/13/business/boeing-board-dennis-muilenburg.html.
(KPMG, et al., 2010)	KPMG, Unit for Corporate Governance in Africa, Global Reporting Initiative (GRI), & United Nations Environment Programme (UNEP). (2010). Carrots and Sticks – Promoting Transparency and Sustainability. NL: Author. Retrieved 13 August 2018 from https://www.globalreporting.org/resourcelibrary/Carrots-And-Sticks-Promoting-Transparency-And-Sustainbability.pdf.
(KPMG, et al., 2016)	KPMG, Unit for Corporate Governance in Africa, Global Reporting Initiative (GRI), & United Nations Environment Programme (UNEP). (2016). Carrots & Sticks: Global trends in sustainability reporting regulation and policy. NL: Author. Retrieved 15 May 2018 from https://assets.kpmg/content/dam/kpmg/pdf/2016/05/carrots-and-sticks-may-2016.pdf.
(KPMG, 2016a)	KPMG. (2016a). Room for improvement: The KPMG Survey of Business Reporting, UK Findings. NL: Author. Retrieved 8 August 2018 from https://home.kpmg.com/content/dam/kpmg/pdf/2016/08/Room-for-Improvement-UK-Findings.pdf.
(KPMG, 2016b)	KPMG. (2016b). Room for improvement: The KPMG Survey of Business Reporting, second edition. NL: Author. Retrieved 8 August 2018 from https://assets.kpmg.com/content/dam/kpmg/pdf/2016/04/room-for-improvement-survey-of-business-reporting.pdf.
(KPMG, 2017)	KPMG. (2017). The road ahead – KPMG’s Survey of Corporate Responsibility Reporting 2017: New Zealand Supplement. NL: Author. Retrieved 21 May 2018 from https://home.kpmg.com/content/dam/kpmg/nz/pdf/November/KPMG_NZ_Supplement_Corporate_Responsibility_Reporting%202017.pdf.
(KPMG, 2019)	KPMG. (2019). Modernisation of Business Registers. Retrieved 29 July 2019 from https://home.kpmg/au/en/home/insights/2019/04/modernising-business-registers-program.html.
(Law Insider, n.d.)	Law Insider. (n.d.). Definition of Regulatory Filings. Retrieved 30 August 2018 from https://www.lawinsider.com/dictionary/regulatory-filings.
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(Makhlouf, 2017)	Makhlouf, G. (2017). Intergenerational Wellbeing: Weaving the Living Standards Framework into Public Policy [Speech transcript]. Retrieved 18 May 2018 from https://treasury.govt.nz/sites/default/files/2017-12/sp-intergenerationalwellbeing-13dec17.pdf.
(Manaaki Whenua - Landcare Research, n.d.)	Manaaki Whenua - Landcare Research. (n.d.) What is Mātauranga Māori?. Retrieved 17 June 2020 from https://www.landcareresearch.co.nz/about/sustainability/voices/matauranga-maori/what-is-matauranga-maori.
(Mandow, 2019a)	Mandow, N. (2019a, 17 April). ‘Social enterprises frustrated by NZ law’. Newsroom. Retrieved 13 May 2020 from https://www.newsroom.co.nz/2019/04/17/539070/social-enterprises-frustrated-by-nz-law.
(Mandow, 2019b)	Mandow, N. (2019b, 21 October). ‘Of chocolate biscuits and conflicted bank directors’. Newsroom. Retrieved 21 October 2019 from https://www.newsroom.co.nz/2019/10/21/866091/of-chocolate-biscuits-and-conflicted-bank-directors.
(Marsh & McLennan Companies & IoD, 2017)	Marsh & McLennan Companies & Institute of Directors (IoD). (2017). Directors’ Risk Survey Report 2016: Key Risk Concerns for Directors. NL: Author. Retrieved 23 May 2018 from https://www.marsh.com/content/dam/marsh/Documents/PDF/en_nz/Directors%27%20Risk%20Survey%202016.pdf.
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(MBIE, 2017)	Ministry of Business, Employment and Innovation (MBIE). (2017). SMALL BUSINESSES IN NEW ZEALAND: How do they compare with larger firms?. NL: Author. Retrieved 6 August 2018 from https://www.beehive.govt.nz/sites/default/files/2017-12/Small%20Business%20-%20Annex%203%20Small%20Business%20Factsheet.pdf.
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(McGuinness Institute, 2018a)	McGuinness Institute. (2018a). Survey Insights: An analysis of the 2017 Extended External Reporting Surveys. Wellington: Author. Retrieved 17 May 2018 from https://www.mcguinnessinstitute.org/surveys/
(McGuinness Institute, 2018b)	McGuinness Institute. (2018b). Working Paper 2018/03 – Analysis of Climate Change Reporting in the Public and Private Sectors. Wellington: Author. Retrieved 30 July 2018 from https://www.mcguinnessinstitute.org/working-papers/
(McGuinness Institute, 2018c)	McGuinness Institute. (2018c). Working Paper 2018/01 – NZSX-listed Company Tables. Wellington: Author. Retrieved 16 May 2018 from https://www.mcguinnessinstitute.org/working-papers/
(McGuinness Institute, 2018d)	McGuinness Institute. (2018d). Preparers’ Survey: Attitudes of the CFOs of significant companies towards Extended External Reporting. Wellington: Author. Retrieved 29 May 2018 from https://www.mcguinnessinstitute.org/surveys/
(McGuinness Institute, 2018e)	McGuinness Institute. (2018e). ReportingNZ 2018 Worksheet: Analysis of the state of play of Extended External Reporting. Wellington: Author. Retrieved 30 July 2018 from https://www.mcguinnessinstitute.org/surveys/
(McGuinness Institute, 2018f)	McGuinness Institute. (2018f). Supporting Paper 2018/01 – Methodology for Working Paper 2018/01. Wellington: Author. Retrieved 27 July 2018 from https://www.mcguinnessinstitute.org/working-papers/
(McGuinness Institute, 2019a)	McGuinness Institute. (2019a). Discussion Paper 2019/01 – The Climate Reporting Emergency: A New Zealand case study. Wellington: Author. Retrieved 18 December 2019 from https://www.mcguinnessinstitute.org/discussion-papers/
(McGuinness Institute, 2019b)	McGuinness Institute. (2019b). Survey Insights: An analysis of the 2019 Task Force on Climate-related Financial Disclosures (TCFD) survey. Wellington: Author. Retrieved 27 March 2020 from https://www.mcguinnessinstitute.org/surveys/.
(McGuinness Institute, 2019c)	McGuinness Institute. (2019c). Climate-related financial disclosures: Understanding your business risks and opportunities related to climate change. Wellington: Author. Retrieved 20 April 2020 from https://www.mcguinnessinstitute.org/submissions/
(McGuinness Institute, 2020a)	McGuinness Institute. (2020a). Think Piece 33 – The Long Normal: Preparing the National Reserve Supply (NRS) for pandemic cycles. Wellington: Author. Retrieved 13 May 2020 from https://www.mcguinnessinstitute.org/think-pieces/
(McGuinness Institute, 2020b)	McGuinness Institute. (2020b). Working Paper 2020/02 – ‘The Role of a Directors’ Report: An analysis of the legislative requirements of selected Commonwealth countries. Wellington: Author. Retrieved 5 June 2020 from https://www.mcguinnessinstitute.org/working-papers/.
(McGuinness Institute, 2020c)	McGuinness Institute. (2020c). Working Paper 2020/03 – Reporting Requirements of Five Types of Entities. Wellington: Author. Retrieved 4 June 2020 from https://www.mcguinnessinstitute.org/working-papers/.
(McGuinness Institute, 2020d)	McGuinness Institute. (2020d). Working Paper 2020/04 – Analysis of Climate Reporting in the Public and Private Sectors. (June 2020). Wellington: Author. Retrieved 4 June 2020 from https://www.mcguinnessinstitute.org/working-papers/.
(McGuinness Institute, 2020e)	McGuinness Institute. (2020e). Working Paper 2020/05 – Reviewing Voluntary Reporting Frameworks mentioned in 2019 Annual Reports. (June 2020). Wellington: Author. Retrieved 4 June 2020 from https://www.mcguinnessinstitute.org/working-papers/.
(McGuinness Institute, 2020f)	McGuinness Institute. (2020f, 28 May). A Near Horizon: Mark Carney in conversation with Adrian Orr and James Shaw [Video]. Youtube. Retrieved 11 June 2020 from https://www.youtube.com/watch?v=L-D2wu01UW8&feature=youtu.be.
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(Melville, 2017)	Melville, A. (2017). International Financial Reporting: A Practical Guide: Sixth Edition. Harlow: Pearson Education Limited. https://www.mcguinnessinstitute.org/wp-content/uploads/2020/04/Melville-2017.pdf
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